Audit BPK for the financial statements 2013 of Merauke district received a qualified opinion. This means that there are other things that should be repaired in the preparation of financial statements. Therefore, this study aimed to determine the effect of the competence of the Human Resources and internal control system to the quality of financial reports of local government, and the moderating influence of organizational commitment on the relationship between HR competencies and internal control system to the quality of financial statements of local government Merauke. This study uses a quantitative approach and the collection of primary data in this study using a survey by questionnaire to respondents selected as the sample. The population in this study is the employees of the finance department at regional work units (SKPD) of Local Government Merauke, totaling 29 SKPD. The sampling technique used is purposive sampling, ie sampling specific criteria. The data analysis technique used to test the effect of independent variables on the dependent variable regression analysis of interaction or Moderated Regression Analysis (MRA) with SPSS 20. The results showed that the Human Resource Competency positive effect on the quality of local government financial statements, Systems the internal control does not affect the quality of local government financial statements, organizational commitment moderates the relationship between human resources competencies to the quality of local government financial statements, and organizational commitment does not moderate the relationship between the internal control system to the quality of local government financial reports.

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This study aims to obtain empirical evidence about the effect of tax service, tax penalty, and taxpayers’ awareness on  taxpayers’ compliance. The population included individual taxpayers registered in the Tax Service Office of Merauke. The primary data were collected in a survey method by giving questionnaires to 187 respondents; and the sample were selected by using simple random sampling. The data were then analysed by using multiple linear regression method with SPSS program. The results revealed that all variables in the hypothesis testing have positive parameter coefficient. The effect of  tax service, tax penalty, and taxpayers’ awareness on taxpayers’ compliance are significant, as all t-statistic value are greater than t-table 1.653 at a significance level of 5%.

Penelitian ini bertujuan untuk menganalisis kinerja UMKM khususnya pada sektor Industri Kecil Formal yang ada di Kabupaten Merauke. Penelitian ini menggunakan pendekatan deskriptif kualitatif dengan menggunakan data primer dan sekunder. Objek dalam penelitian ini adalah UMKM sektor industri kecil formal yang terdaftar di Dinas Perindustrian dan Perdagangan Kabupaten Merauke yang seluruhnya berjumlah 484 unit. Hasil penelitian menunjukkan pada tahun 2017 tingkat pertumbuhan penjualan UMKM sektor industri kecil formal di kabupaten Merauke mengalami peningkatan dari 3,5% menjadi 4,2%, tingkat pertumbuhan modal mengalami penurunan dari 4,6% menjadi 3,7%, tingkat pertumbuhan tenaga kerja relatif sama hanya mengalami peningkatan sebesar 0,5%, tingkat pertumbuhan pasar mengalami peningkatan dari 14% menjadi 17%, tiingkat pertumbuhan laba mengalami peningkatan dari 2,9% menjadi 5,2%. Secara keseluruhan kinerja UMKM sektor industri kecil formal masih tergolong rendah. Hampir semua indikator kinerja mengalami peningkatan tetapi peningkatannya masih rendah.

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